FAMULARO v. COMMISSIONER

Docket No. 19311-81.

47 T.C.M. 948 (1984)

T.C. Memo. 1984-37

Joseph Famularo v. Commissioner.

United States Tax Court.

Filed January 19, 1984.


Attorney(s) appearing for the Case

Santo J. Bonanno, for the petitioner. Daniel K. O'Brien, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes plus additions to tax under sections 6653(b) and 6654,1 for taxable years 1972 through 1976, inclusive, as follows:

                                                           Additions to tax
                                                     Sec. 6653(b)    Sec. 6654
   Taxable Year...

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